profitability analysis assume a local cost cutters provides cuts, perms, and hairstyling services. annual fixed costs are $150,000, and variable costs are 50 percent of sales revenue. last year's revenues totaled $360,000. (a) determine its break-even point in sales dollars. $answer (b) determine last year's margin of safety in sales dollars. $answer (c) determine the sales dollar volume required for a pretax annual profit of $50,000. $answer